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National Integration of Real Estate Data Advances with Unique Registration, Sharing Between Notaries and the Federal Revenue, and New Information Flows Expected to Come into Operation Still in 2025, Expanding the Capacity to Cross-Reference with Existing Tax Declarations.
The Federal Revenue Service has regulated a new national model for identifying properties and expanded data sharing with other public agencies.
Normative Instruction RFB No. 2,275, published in August 2025, established the Brazilian Real Estate Registration (CIB) as the unique identifier for urban and rural properties and set out that notaries and registration services shall transmit information to the National System of Territorial Information Management (Sinter), a platform managed by the tax authorities.
According to the Federal Revenue, the initiative aims to standardize real estate registrations and integrate databases maintained by public registries, city halls, and tax administrations.
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With the adoption of a unique national code, operations related to properties will be linked to the same identifier, allowing the comparison of this information with declarations made by individuals and legal entities.
The regulation provides for the gradual incorporation of the CIB into registration acts and municipal registrations.
The timeline was defined jointly by the Federal Revenue, the National Justice Council, and the operators of registration services and includes phases of diagnosis, testing, approval, and production launch by November 25, 2025.
The validation and consolidation phase is expected to occur by the end of the year.
Brazilian Real Estate Registration and Sinter in the Integration of Public Records
Normative Instruction No. 2,275/2025 does not change tax incidence rules or directly alter the obligations to declare rental income on Income Tax.
The text focuses on operational procedures that must be adopted by notaries and notarial services, especially the integration with Sinter and the use of CIB as the standard identifier in documents and systems.
According to the regulation, data on acts related to properties must be sent to the Federal Revenue Service through a specific electronic system, shortly after the preparation or registration.
This sharing is supported by the Supplementary Law No. 214/2025 and Decree No. 11,208/2022, which structure Sinter as a national base for consolidating territorial and real estate information.
Article 255 of Supplementary Law No. 214/2025 lists the real estate operations subject to sharing.
These operations include:
– renting
– onerous assignment
– leasing
The normative instruction, however, does not detail how each type of act will be treated technically in the system.
These definitions have been referred to the operational specifications to be implemented.
Why is the CIB Called the “Property CPF”?
The term “Property CPF” has been used as a didactic way to explain the function of the CIB.
The registry assigns a unique national code to each property.
This allows different public databases to use the same reference when dealing with that asset.
In institutional communications, the Federal Revenue points out that standardization tends to reduce registration inconsistencies and facilitate interoperability between systems of different agencies.
Representative entities of the real estate registry sector also emphasize that the use of a unique identifier can simplify the verification of data between notaries and public administrations.
Temporal Scope of Charges and Legal Limits
The expansion of information cross-referencing does not change the deadlines provided for in tax legislation.
The National Tax Code establishes that the Public Treasury generally has five years to establish tax liability through official assessment.
The counting begins on the first day of the fiscal year following the year in which the assessment could have been made.
In the case of income omission, this rule allows for the analysis of generating facts that occurred within this interval.
The condition is that they are not subject to decay.
The Superior Court of Justice has already established that the counting of the deadline is independent of when the tax administration learns of the generating fact.
Thus, cross-references made based on integrated information from the end of 2025 can impact previous years still within the legal timeframe.
At this point, there is no modification of the applicable legal regime.
How Information is Cross-Referenced by the Revenue
With the incorporation of the CIB into registration acts, data on properties will be transmitted to Sinter according to the parameters defined by the Federal Revenue.
At the same time, city halls maintain real estate registrations used for fiscal and administrative purposes.
Among them are property tax records and addressing databases. This information can be correlated with the national property identifier.
In addition to the registration and cadastral data, the Federal Revenue uses financial information for fiscal risk analysis.
In January 2025, an update of the e-Financeira came into effect. The change expanded the set of institutions required to provide information, including payment institutions.
The data is sent in a consolidated manner per account. There is no identification of the operation’s modality; this information integrates tax monitoring systems.
According to tax law specialists, the combination of these databases enhances the ability to detect discrepancies between declared income and movements associated with the taxpayer.
This use occurs within the legal limits of information use.
Penalties Provided in Case of Income Omission
When the Federal Revenue identifies income omission and makes an official assessment, the legislation provides for a 75% penalty on the tax due. Additionally, interest applies calculated at the Selic rate.
In cases where the tax authority characterizes fraud, evasion, or collusion, the penalty can be increased to 150%.
This classification depends on compliance with legal and evidential requirements. The legislation also differentiates spontaneous regularization.
If the taxpayer rectifies the declaration and pays the tax before the initiation of any tax procedure, generally only penalty interest and fees apply.
After the issuance of an infraction notice or notification, payment or installment within the legal timeframe may result in reduction of the official penalty, as provided in the legislation.
Who is Likely to Appear in the Cross-References with the Property CPF
Experts point out that individual landlords with informal contracts or a history of incomplete declarations may be identified more easily.
This occurs as acts related to the property begin to use the CIB.
Contractual changes, subsequent registrations, or other formal acts may insert updated information into integrated databases.
In the case of legal entities, discrepancies in accounting or in revenue segregation can be confronted with standardized registration and cadastral data.
Situations where the beneficiary of the received amounts does not coincide with the declarant also tend to raise questions.
These cases gain visibility when there is inconsistency between registrations and financial movements.
Regularization and Measures Provided by Law
The legislation allows for the rectification of declarations for the past few years.
In this process, it is possible to include omitted income and pay the taxes due, when applicable.
Experts recommend that this procedure be done before the initiation of tax audits, when possible.
In this case, there may be qualification for what is called spontaneous self-denouncement.
The organization of contracts, proof of receipt, and formal documents related to the property facilitates the presentation of information in case of summons.
The proper formalization of acts also helps reduce registration discrepancies.
This tends to occur as the CIB begins to appear more regularly in public systems.
With the new registration expected to go live in November and the end of the calendar year in December, how are taxpayers receiving rental income adapting to an environment of greater integration of tax information?
E o roubo do INSS, nada? Desistiram de investigar?
Tem que fazer isso mesmo.
Conheço uma pessoa, em Balneário Camboriú, dono de gigantesco sobrado, que aluga quartos (há muitos anos), mas afirmou (rindo) que trata tudo sem registro oficial.
Fatura milhões, mas não paga imposto algum.
E ainda tem bozolóides que defendem esses vermes.
Você já parou para pensar que muitas vezes uma pessoa que ganha um salário mínimo e tem uma casinha divide essa casa ou faz um puxadinho para ter uma renda mais aí quer ver essa renda mais que é uma mixaria vai ter de dividir com o governo
Se vc adora pagar imposto problema é seu. Tem ser muito mas muito **** mesmo pra apoiar imposto ou é inveja por não ter o que ele tem né. Tem que sonegar mesmo, quem trabalhou e conquistou foi o dono desse imóvel e não o governo. O governo não dá, não produz nada, só parasita.
E você tem inveja dessa pessoa! Como todo canhoto é invejoso!
Para de ser invejoso, vai correr atrás do seu em vez de ficar olhando a grama do vizinho crescer!
Se isso não é ameaça e repressão ao povo então não sei nada, mas que essa organização criminosa chamada receita fica toda hora ameaçando o povo em páginas de notícias isso é fato